This invention relates to a bag in general and particularly to a bag having cushion columns members and a method of manufacturing such bags. In the prior art double walled plastic bags are formed with concentric walls. Such bags are formed in tube extruders in which plastic is extruded through rings of extruder head vertically and drawn upward for cooling and folding. Such double walled bags provide additional strength over single walled bags, however, prior double walled bags do not include cushion elements. Because such bags are not cushioned they are not usable with fragile items such as perishable fruits or vegetables which generally must be stored and transported in rigid containers. Fragile and perishable items are currently packed in chipboard, corrugated and wood boxes.